Financial Services

Life Insurance Company Lawyers

Cohan PLLC serves the needs of the life, annuity, and retirement solutions industry. We advise life insurance companies, reinsurers, broker-dealers, investment funds, investment advisers, stable value protection providers, and product administrators related to the design, marketing, and sale of private placement, group variable life insurance products, individual and group annuities, stable value wraps, pension solutions, synthetic instruments, insurance dedicated funds, and other life insurance products.

We provide counsel, litigation, and dispute resolution to our clients in the securities, ERISA, federal tax and state regulatory areas on product development, sales and distribution issues, business combinations and state regulatory advice, market conduct examinations, and hearings.

We have also acted as co-counsel for life insurance industry companies throughout the United States in bet-the-company complex commercial litigation cases. Cohan PLLC brings an integrated approach to representing its clients by combining demonstrated litigation expertise with a comprehensive understanding of all aspects of our client’s products, business practices, and regulatory challenges.

Cohan PLLC’s Clients

Cohan PLLC’s clients offer a wide range of financial services for some of the largest life insurance industry companies in the world, including: nonqualified deferred compensation plan (“NQDC”) administration services and NQDC liability hedging administration for complex NQDC plans provided via a proprietary administration system; Bank and Business Owned Life Insurance (“BOLI”) policy administration services for life insurance carriers; Stable-Value Protection (“SVP”) administration services for SVP providers issuing SVP products for BOLI policies; Investment fund administration services and regulatory compliance for life insurance carriers and insurance-dedicated investment funds; and BOLI and institutional group annuity marketing and distribution through wholly-owned registered broker/dealers. 

Cohan PLLC counsels these insurance industry clients in the following key areas:

Product Design

Cohan PLLC has unique experience working with actuaries and in-house legal counsel related to the design, marketing, and sale of separate account, private placement group variable insurance products, individual and group annuities, BOLI/COLI, stable value wraps, synthetic instruments, pension solutions, NQDC plans, and other innovative insurance and financial solutions.

Tax Qualification and other Issues

Cohan PLLC has significant experience with tax issues related to NQDC plans and the tax qualification of annuities and life insurance contracts. Cohan PLLC’s expertise is interpreting statutory issues and writing opinions on novel products and policy transactions concerning the statutes and treasury regulations that impact the tax qualification of these insurance products.

Compliance, Oversight, and Best Practices

Cohan PLLC has experience dealing with administrative and operational compliance related to insurance dedicated funds, insurance products and NQDC plans, state and federal regulatory requirements, and developing in-house best practices.

Securities Regulation

Cohan PLLC regularly advises clients on various interpretive issues regarding novel products and policy transactions related to compliance with the federal and state securities laws, including the Sarbanes-Oxley Act. Cohan PLLC also has experience dealing with rating agencies such as Moody’s as it relates to their rating methodologies for insurance entities. Cohan PLLC has resolved issues including status questions under the Securities Act, Securities Exchange Act, and Investment Company Act of 1940, and issues related to regulating separate accounts that serve as underlying investment vehicles for these insurance products.


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